one of my client have various service income computer coaching,comiission income pic,rent income,all above income gross above 10lakh service tax applicable or not?
Your client for exemption for small service provider whose value of services does not exceed of Rs.10 Lakh, that means, exemption available only if value of taxable services in the preceeding year does not exceed Rs.10 Lakh as per Notification No: 33/2012-Service Tax dated 20.06.2012.
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